Information for ruling 600007123
This section is Advance Tariff Ruling
- Start date
- 04 Jul 2023
- Expiry date
- 03 Jul 2026
- Commodity code
- 6210500000 (opens in new tab)
- Description
- Coastal trousers unisex Made from a woven nylon fabric that has been coated with polyurethane on one side water and stain repellent treatment Materials: 100% nylon, Lining: 100% Recycled Polyester Semi-elasticated waist, Front zip, Reinforced seat and knees, Thigh Pocket
- Keywords
-
- TROUSERS
- WOVEN
- COATED
- OF NYLON
- WITH ZIP FASTENER
- WITH POLYURETHANE
- UNISEX
- ELASTICATED
- Justification
- Classification has been determined in accordance with the following:- For the purposes of determining the commodity codes within which goods most appropriately fall, reg 3 (1) of The Customs Tariff (Establishment) (EU Exit) Regulations 2020 sets out that the rules of interpretation contained in the following have effect – a. Part Two (Goods Classification Table Rules of Interpretation) of the Tariff of the United Kingdom (Reg 3(1)(a)); and b. Notes to a section or chapter of the Goods Classification Table (Reg 3(1)(b)). General Interpretative Rules (GIR)s GIR 1 has been used to classify this product by the terms of heading 6210 - Garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907 GIR 6 has been used to classify the goods to subheading level 621050 – Other women's or girls' garments Also classified in accordance with: Chapter 59 note 2 HSEN to 6210